{"id":"F2007L03190","name":"Tariff Concession Revocation Order HS2007/614A - Tariff Concession Order 0614611","slug":"tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118655,"registerId":"commonwealth-F2007L03190-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/614A - Tariff Concession Order 0614611","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9602220 made on 10.06.96, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.30.90 | TOYS, STACKING, being constructional toys having ALL of thefollowing:(a) minimum of two components;(b) all components incorporating acrylonitrile butadiene styrene(ABS) OR high impact polystyrene plastic material;(c) 50% OR more of the components to be fitted together by oneOR more domed studs of diameter of 31.4 mm (+ or - 0.4 mm)Op. 26.01.96 - TC 9602220 | 5031.12.06 |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/614A\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.00.70 | TOYS, STACKING, being constructional toys having ALL of thefollowing:(a) minimum of two components;(b) all components incorporating acrylonitrile butadiene styrene(ABS) OR high impact polystyrene plastic material;(c) 50% OR more of the components to be fitted together by oneOR more domed studs of diameter of 31.4 mm (+ or - 0.4 mm)Op. 01.01.07 - TC 0614611 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/614A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update that maintains the same substantive benefit (tariff concession) for the same goods, merely updating the tariff classification code and concession number. The scope remains limited to specific plastic construction toys."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old and new tariff classifications)","No nested exceptions or conditional logic beyond simple 'ALL of the following' criteria","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Straightforward replacement of one order with another"],"plain_english_summary":"An Australian customs decision cancels a 1996 tariff concession for certain plastic stacking/construction toys and replaces it with a new concession (TC 0614611) under tariff heading 9503.00.70. It affects importers of ABS or high‑impact polystyrene building bricks (notably pieces joining with domed studs ~31.4 mm wide) by changing the customs classification and the applicable duty. The change took effect 1 January 2007."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes Tariff Concession Order No. 9602220 (Op. 26.01.96 - TC 9602220) for the goods listed in TABLE A and replaces it with Tariff Concession Order TC 0614611 (Op. 01.01.07 - TC 0614611) listed in TABLE B (instrument para 1(a) and para 1(b)). Mechanically, the tariff classification for the described stacking construction toys changes from 9503.30.90 (Schedule 4 Item 5031.12.06) to 9503.00.70 (Schedule 4 Item 50), effective 01.01.2007. Who pays/benefits: importers of the specified toys bear the financial effect because the applicable Schedule 4 item determines duty treatment. Who decides: the change is made by the Chief Executive Officer’s delegate (Robert Crawford) under s269SD(2) of the Customs Act 1901. Compliance burden: importers must re‑classify goods and adjust duty accounting at or after the effective date; customs administration must apply the new Schedule 4 item. Implementation risk is limited to correct technical matching of the detailed product description in TABLES A and B."},"complexity_factors":["Legal mechanism is straightforward: revocation and replacement under s269SD(2) of the Customs Act 1901.","Technical specificity of product description (material, stud diameter, component fit) requires precise product matching at import clearance.","Change of tariff classification code (9503.30.90 → 9503.00.70) and Schedule 4 item (5031.12.06 → 50) directly alters duty outcome and bookkeeping.","Single effective date (01.01.2007) creates a clear compliance transition point for importers and customs.","Decision made by a named delegate (Robert Crawford), showing delegated administrative action rather than primary legislation."],"plain_english_summary":"This instrument revokes an earlier Tariff Concession Order (No. 9602220) for a narrowly described class of stacking construction toys and replaces it with a new Tariff Concession Order (TC 0614611), changing the customs tariff classification and the Schedule 4 item that applies. The change takes effect from 1 January 2007 and directly affects importers and manufacturers of the specified ABS/HIPS stacking toys because it alters which tariff concession (and therefore duty treatment) applies to those goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611","history":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-614a-tariff-concession-order-0614611/documents"}}